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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-71

Passenger transportation gross receipts tax imposed--Transportation to be within state

Official textsdlegislature.gov

There is imposed a tax of four and two-tenths percent on the gross receipts from the transportation of passengers. The tax imposed by this section applies to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.

Last amended: Source: SL 1996, ch 83 , § 3; SL 2016, ch 65 , § 8, eff. June 1, 2016; SL 2023, ch 32 , § 8. Effective July 1, 2027 10-45-71 . Passenger transportation gross receipts tax imposed--Transportation to be within state. There is imposed a tax of four and one-half percent on the gross receipts from the transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state. Source: SL 1

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In this chapter (40 sections)
  1. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  2. 10-45-47 · 10-45-47. Superseded
  3. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
  4. 10-45-49 · 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
  5. 10-45-52 · Tax proceeds credited to general fund
  6. 10-45-53 · 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
  7. 10-45-55 · Personal liability of officers, managers, or partners of…
  8. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  9. 10-45-57 · 10-45-57. Obsolete
  10. 10-45-58 · Materials used by floor laying as purchases for resale
  11. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  12. 10-45-61 · Exemption certificate--Responsibilities of…
  13. 10-45-62 · Exemption of large boats subject to excise tax
  14. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  15. 10-45-64 · Exemption of gaming proceeds
  16. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  17. 10-45-67 · Exemption of natural gas transportation services by pipeline
  18. 10-45-68 · Exemption for the sale of credit card processing services
  19. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  20. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  21. 10-45-71 · Passenger transportation gross receipts tax…
  22. 10-45-72 · Inapplicability of tax
  23. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  24. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  25. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  26. 10-45-82 · Gross receipts from charge of interest exempted
  27. 10-45-83 · Pawnbrokers not eligible for exemption
  28. 10-45-84 · Fee or commission not subject to tax
  29. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  30. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  31. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  32. 10-45-88 · Review and audit of temporary vendors
  33. 10-45-89 · Failure to maintain records--Revocation of temporary license
  34. 10-45-90 · Exemption for gross receipts from certain rodeo services
  35. 10-45-91 · Admissions to rodeos and related activities taxable
  36. 10-45-92 · Allowable deductions for auctioneers
  37. 10-45-93 · Exemption for gross receipts from international sale of…
  38. 10-45-94 · Exemption for gross receipts from direct mail service
  39. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  40. 10-45-96 · Tax on gross receipts of professional employer…
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